Self-Efficacy Dan Digital Vision Dalam Cloud Accounting Adoption Terhadap MSME Sustainability Performance
DOI:
https://doi.org/10.30651/stb.v5i2.28669Kata Kunci:
Digital Vision; Self-Efficacy ;Penggunaan Komputer; Akuntansi Berbasis Cloud; Kinerja Keberlanjutan; UMKMAbstrak
Penelitian ini mengkaji visi digital dan kepercayaan diri dalam penggunaan komputer (CSE) sebagai prasyarat adopsi akuntansi berbasis awan, serta menyelidiki bagaimana adopsi tersebut, pada gilirannya, memengaruhi transformasi digital dan kinerja keberlanjutan di kalangan usaha mikro, kecil, dan menengah (UMKM) di Kabupaten Magelang dan Kota Magelang, Indonesia. Menggunakan desain kuantitatif, data survei dikumpulkan dari 146 UMKM yang telah mengimplementasikan teknologi awan dalam operasionalnya. Partial Least Squares–Structural Equation Modeling (PLS-SEM) digunakan untuk menguji hubungan yang dihipotesiskan. Hasil menunjukkan bahwa visi digital dan CSE memiliki pengaruh positif yang signifikan terhadap adopsi akuntansi awan. Selain itu, adopsi akuntansi awan terbukti secara signifikan mendorong transformasi digital UMKM, yang pada akhirnya berkontribusi positif terhadap peningkatan kinerja keberlanjutan, baik aspek ekonomi, sosial, maupun lingkungan. Temuan ini menyoroti pentingnya memperkuat CSE dan menumbuhkan visi digital yang jelas di kalangan pemilik dan manajer UMKM untuk meningkatkan adopsi teknologi dan mempertahankan keunggulan kompetitif. Dari segi kebijakan, pelatihan yang didukung pemerintah dalam CSE dan bimbingan digital yang ditargetkan muncul sebagai lever penting untuk mempercepat transformasi digital dan mencapai hasil keberlanjutan berbasis triple bottom line.
Referensi
Aligarh, F., Sutopo, B., & Widarjo, W. (2023). The antecedents of cloud computing adoption and its consequences for MSMEs’ performance: A model based on the Technology-Organization-Environment (TOE) framework. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2220190
Becker, J.-M., Klein, K., & Wetzels, M. (2012). Hierarchical Latent Variable Models in PLS-SEM: Guidelines for Using Reflective-Formative Type Models. Long Range Planning, 45(5), 359–394. https://doi.org/https://doi.org/10.1016/j.lrp.2012.10.001
Costa Melo, I., Alves Junior, P. N., Queiroz, G. A., Yushimito, W., & Pereira, J. (2023). Do We Consider Sustainability When We Measure Small and Medium Enterprises’ (SMEs’) Performance Passing through Digital Transformation? Sustainability (Switzerland), 15(6), 1–30. https://doi.org/10.3390/su15064917
Dewi, R. K., & Purwantini, A. H. (2023). Financial Literacy and Inclusion as well as Accounting Skills for MSME Sustainability. Akuntansi Bisnis Dan Manajemen, 30(September (02)), 133–144. https://journal.stie-mce.ac.id/index.php/jabm/article/view/1279/487
Dissanayake, K. H., & Gamage, C. T. (2022). Factors affecting the intention to use cloud accounting among Sri Lankan accounting professionals. Journal of Accounting and Business Finance, 8(1). https://doi.org/10.4038/ijabf.v8i1.119
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. Journal of Asian Finance, Economics and Business, 7(12), 749–759. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.749
Hung, B. Q., Hoa, T. A., Hoai, T. T., & Nguyen, N. P. (2023). Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam. Heliyon, 9(6).
Jayashree, S., Reza, M. N. H., Malarvizhi, C. A. N., & Mohiuddin, M. (2021). Industry 4.0 implementation and Triple Bottom Line sustainability: An empirical study on small and medium manufacturing firms. Heliyon, 7(8), e07753. https://doi.org/10.1016/j.heliyon.2021.e07753
Kartikasary, M., Wicaksono, A., Laurens, & Juvenia. (2023). Cloud Accounting Application Program Analysis in Micro, Small, and Medium Business in Indonesia. E3S Web of Conferences, 388. https://doi.org/10.1051/e3sconf/202338803022
Khayer, A., Jahan, N., Hossain, M. N., & Hossain, M. Y. (2021). The adoption of cloud computing in small and medium enterprises: a developing country perspective. VINE Journal of Information and Knowledge Management Systems, 51(1), 64–91. https://doi.org/10.1108/VJIKMS-05-2019-0064
Khayer, A., Talukder, M. S., Bao, Y., & Hossain, M. N. (2020). Cloud computing adoption and its impact on SMEs’ performance for cloud supported operations: A dual-stage analytical approach. Technology in Society, 60(April 2019), 101225. https://doi.org/10.1016/j.techsoc.2019.101225
Limanseto, H. (2025). The Government Encourages MSMEs to Upgrade to Increase Their Contribution to Indonesian Exports. https://www.ekon.go.id/publikasi/detail/6152/pemerintah-dorong-umkm-naik-kelas-tingkatkan-kontribusi-terhadap-ekspor-indonesia
Mai, B. T., Nguyen, P. V., Ton, U. N. H., & Ahmed, Z. U. (2024). Government policy, IT capabilities, digital transformation, and innovativeness in Post-Covid context: case of Vietnamese SMEs. International Journal of Organizational Analysis, 32(2), 333–356. https://doi.org/10.1108/IJOA-11-2022-3480
Malesios, C., De, D., Moursellas, A., Dey, P. K., & Evangelinos, K. (2021). Sustainability performance analysis of small and medium sized enterprises: Criteria, methods and framework. Socio-Economic Planning Sciences, 75. https://doi.org/10.1016/j.seps.2020.100993
Niemand, T., Rigtering, J. P. C., Kallmünzer, A., Kraus, S., & Maalaoui, A. (2021). Digitalization in the financial industry: A contingency approach of entrepreneurial orientation and strategic vision on digitalization. European Management Journal, 39(3), 317–326. https://doi.org/10.1016/j.emj.2020.04.008
Permana, G. P. L., & Dwiyanti, I. G. K. A. (2023). Measuring the Adoption of Cloud-Based Accounting in Micro, Small, and Medium Enterprises with Computer Self-Efficacy, Computer Anxiety, and Perceived Enjoyment as Determinant Factors. Jurnal Riset Akuntansi Politala, 6(1), 18–31.
Prasetiyo, Y. (2025). Implication Environmental, Social and Governance (ESG) Score on Corporate Earnings After Tax (EAT). Sustainable, 5(1), 43–57. https://doi.org/10.30651/stb.v5i1.26256
Purwantini, A. H., Hidayati, L. L. A., & Aligarh, F. (2024). The Influence of Organizational Readiness on e-Commerce Adoption and Its Impact on Micro-enterprises Performance. E3S Web of Conferences, INTERCONNECTS 2023, 05001(500), 1–6. https://doi.org/10.1051/e3sconf/202450005001
Purwantini, A. H., Prasetya, W. A., Hidayati, L. L. A., Maharani, B., & Aligarh, F. (2025). Driving Sustainability Performance in Indonesian SMEs : The Role of Cloud-Based Accounting Information Systems and Digital Transformation. E3S Web of Conferences 622, INTERCONNECTS 2024, 03010, 1–7. https://doi.org/https://doi.org/10.1051/e3sconf/202562203010
Rawashdeh, A., & Rawashdeh, B. S. (2023). The effect cloud accounting adoption on organizational performance in SMEs. International Journal of Data and Network Science, 7(1), 411–424. https://doi.org/10.5267/j.ijdns.2022.9.005
Robertsone, G., & Lapiņa, I. (2023). Digital transformation as a catalyst for sustainability and open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 9(1), 100017.
Sabino, A., Moreira, A., Cesário, F. J. S., & Pinto Coelho, M. (2024). Measuring sustainability: a validation study of a triple bottom line (TBL) scale in Portugal.
Soeparto, W. H. (2021). Analisis Faktor Kapabilitas Dinamis Terhadap Firm Survive. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 8(3).
Su, X., Wang, S., & Li, F. (2023). The impact of digital transformation on ESG performance based on the mediating effect of dynamic capabilities. Sustainability, 15(18), 13506.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Sui, B., & Yao, L. (2023). The impact of digital transformation on corporate financialization: The mediating effect of green technology innovation. Innovation and Green Development, 2(1), 100032.
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533.
Thuy, N. Van. (2021). Strategy, culture, human resource, IT capability, digital transformation and firm performance–evidence from Vietnamese enterprises. Behavioral Predictive Modeling in Economics, 237–252.
Valdez-Juárez, L. E., Ramos-Escobar, E. A., Hernández-Ponce, O. E., & Ruiz-Zamora, J. A. (2024). Digital transformation and innovation, dynamic capabilities to strengthen the financial performance of Mexican SMEs: a sustainable approach. Cogent Business and Management, 11(1), 1–26. https://doi.org/10.1080/23311975.2024.2318635
Wahyudi, S. R., Purwantini, A. H., & Farida, F. (2024). The Adoption of Cloud Accounting By MSMEs : The Role Of Digital Vision And Its Impact On Economic Sustainability. Jurnal Akuntansi Universitas Jember, 22(2), 201–217.
Wulandari, A. R., Arvi, A. A., Iqbal, M. I., Tyas, F., Kurniawan, I., & Anshori, M. I. (2023). Digital Hr: Digital transformation in increasing productivity in the work environment. Jurnal Publikasi Ilmu Manajemen, 2(4), 29–42.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 SUSTAINABLE
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
Hak Cipta
Hak cipta terhadap artikel yang diterbitkan di Sustainable : Jurnal Akuntansi.
Penulis harus menyerahkan hak cipta pada jurnal dengan menandatangai dan mengirimkan form penyerahan hak cipta (template) melalui email sustainable@um-surabaya.ac.id
Penulis dapat menyebarluaskan artikelnya melalui media manapun.
Lisensi
Setiap karya yang ditulis penulis dilisensi dengan Creative Commons Attribution-NonCommercial 4.0 International License.
